{"data":{"id":"us-ut/utah-code-59-7-403","jurisdiction":"us-ut","citation":"Utah Code § 59-7-403","heading":"Worldwide combined report.","body":"(1) A unitary group may elect to file a worldwide combined report.\n(2) Corporations electing to file a worldwide combined report may not thereafter elect to file a return on a basis other than a worldwide combined report without the consent of the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-4 Combined Reporting"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S403.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c7e08eb90cfd2e4256b0e16c224986a74dc785019e3719ed24f7aa3a76c7dd04","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-402","next":"us-ut/utah-code-59-7-404"},"notice":"GroundRules: Original legal text. Not legal advice."}